Glossary entry (derived from question below)
French term or phrase:
droits aux bénéfices sociaux
English translation:
dividend rights
Added to glossary by
Chris Hall
Feb 12, 2010 17:51
14 yrs ago
7 viewers *
French term
219 témoignages et ils ne cessent pas...
Native in: English (Variants: UK, British)
Works in: French to English, English
droits aux bénéfices sociaux
French to English
Bus/Financial
Business/Commerce (general)
Dear all,
Context is as follows:
Selon l’article XXX du Code Général des Impôts, cette imposition concerne exclusivement les plus-values réalisées par les personnes qui ont détenu, à un moment quelconque au cours des cinq années précédant la cession, directement ou indirectement, plus de 25% des **droits aux bénéfices sociaux** d’une société soumise à l’impôt sur les sociétés et ayant son siège en France.
Many thanks in advance as always.
Context is as follows:
Selon l’article XXX du Code Général des Impôts, cette imposition concerne exclusivement les plus-values réalisées par les personnes qui ont détenu, à un moment quelconque au cours des cinq années précédant la cession, directement ou indirectement, plus de 25% des **droits aux bénéfices sociaux** d’une société soumise à l’impôt sur les sociétés et ayant son siège en France.
Many thanks in advance as always.
Proposed translations
(English)
| 4 +6 | dividend rights |
Thomaso
|
| 4 | Ordinary Shares |
Jack Dunwell
|
| 3 | entitilement to social benefits |
Verginia Ophof
|
Proposed translations
+6
7 mins
Selected
dividend rights
--------------------------------------------------
Note added at 8 mins (2010-02-12 17:59:52 GMT)
--------------------------------------------------
Example:
Taxation on Sale or Disposition of Shares or ADSs
Subject to the more favorable provisions of a relevant tax treaty, holders that are not residents of France for tax purposes, do not hold shares or ADSs in connection with the conduct of a business or profession in France, and have not held more than 25% of our dividend rights ( droits aux bénéfices sociaux ), directly or indirectly, at any time during the preceding five years, are not subject to French income tax or capital gains tax on the sale or disposition of shares or ADSs.
http://google.brand.edgar-online.com/EFX_dll/EDGARpro.dll?Fe...
Note from asker:
| Great link. Many thanks. |
4 KudoZ points awarded for this answer.
Comment: "Many thanks Thomaso. Your link was very helpful."
8 mins
Verginia Ophof
Belize
Belize
Native in English
Specializes in field
Belize
Near Native Proficiency in Source langua
Native in: English
Works in: Portuguese to English, Dutch to English, French to English
Related KudoZ points
:
48
entitilement to social benefits
25% 0f the social benefits they are entitled to
......or qualify for
......or qualify for
3 hrs
Ordinary Shares
Ordinary shares have rights to profit share via dividends.
Preference shares have fixed returns.
Preference shares have fixed returns.
Something went wrong...